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taxpayer was reasonable and the taxpayer acted in good faith.
Id.
Petitioner testified that she filed her 1991 Federal income
tax return based on the advice given to her by her attorney for
filing her 1983 Federal income tax return. Petitioner further
testified that her 1991 Federal income tax return was filed
consistent with prior returns. We find petitioner to have been a
credible witness and find that her reliance on the advice of her
attorney constituted reasonable cause and good faith.
Based on the record, we hold that petitioner is not liable
for the accuracy-related penalty pursuant to section 6662(a).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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